The US tax system is a byzantine thing, designed by special interests and tax accounts/attorneys so that there are any number of ways to legally 'game' the system. Trump almost certainly did nothing illegal with his taxes -- but paid fair money to reasonable shysters to insure that he did not have to pay much if anything.
All taxes are paid by individuals. The only thing various tax laws determine is who is responsible for collecting those taxes. The government collects some, but lets businesses collect even more on its behalf.
Bookmarks